The issuance of accountable. Instructions for accountable persons

Many companies sins infinite issuance Under the report of money to his director or other employee of a high position.

This is done, as a rule, in order not to take over-free funds to the bank, or in order to hide the issuance of funds for their own needs the owner of the company, which is usually its leader.

However, such an endless reports are fraught with trouble!

What is an endless report

Many accountants are carried out this operation. And it consists in the fact that the company's head at the end of the working day is issued by the expendable cash order under the report amount of cash, which exceeds the cash balance, or the amount of money that the head of the company simply takes on their needs.

The next day, for example, at its beginning, "returns" from under the report, and at the end of the working day there is again the write-off of some amount. And so every day. This is called an infinite account.

Can they punish for it?

First of all, it is worth recalling that it is paragraph 1 Article 15.1 of the Administrative Code of the Russian Federation punishes the usual organization only for:

• for calculations in cash with other organizations or entrepreneurs in sums exceeding the indication of the Bank of the Russian Federation No. 3073-y of 07.1013. Cash limit - i.e. 100 thousand rubles (in the currency of the Russian Federation) and the amount equivalent to 100 thousand rubles, if the calculations are produced in foreign currency. It should be borne in mind that this limit applies to settlements on any civil-legal agreements concluded between organizations and (or) entrepreneurs;

• for full or partial disappointment in cash cash, and any, not just revenue;

• for violation of the storage order of free money. According to Abz.7 p.2 of the instructions of the Bank of Russia No. 3,010-from 03/11/14. Under free cash, cash, which exceeds the cash limit established by the enterprise and are actually at the checkout. And stored such funds should only on the bank account;

• for the accumulation of cash at the box office over the cash limit installed at the enterprise. The exceptions make up cash savings in those days when salary, scholarships and other remuneration are made, which relate to the wage fund (according to the methodology used to fill the forms of statistical observation), and when social facilities are paid. These days, when Abz.8 p.2 indications No. 3210-y, it is allowed to excess at the checkout of its limit, include the day of cash removal from the bank account for the implementation of the specified payments. In addition, it is allowed to store money over the limit at the checkout in a non-working holiday and weekend, but only if organizations and entrepreneurs are logging in cash operations these days.

Among the above mentioned violations no responsibility for violations of the rules for issuing accountable funds.

In particular, this is confirmed by the conclusions made in the decision of March 26, 2014. The Seventh Arbitration Court of Appeal of the Russian Federation in case No.A67-5875 / 2013.

The essence of the issue considered in this ruling was that the enterprise periodically issued funds to his head, which exceeded the established cash limit. The company's head did not provide a report on the accountable funds previously obtained.

The tax inspectorate considered such a behavior subfolding under Article 15.1 of the Administrative Code of the Russian Federation. But the court expressed the opinion that in the actions of the company's head there are violations only in order to issue cash under the report, but there are no violations that it is provided for by paragraph 1 of Article 15.1 of the Administrative Code of the Russian Federation, i.e. There is no reason to believe that this way the enterprise accumulated money over the limit and violated the order of storage of free funds.

Moreover, the Court concluded that the free cash is until the moment they are issued to the authorized person on the purpose of the company's activities.

Thus, after issuing these funds under the report, the status of "free" they lose, which means that it is precisely for these amounts that the company does not apply to the Company and does not cover the punishment provided for by paragraph 1 of Article 15.1 of the Code of Code of the Russian Federation.

However, early rejoice. The court in the considered decree refused the tax inspectorate only because it applied a violation in the form of accumulation of over-limit funds by issuing an infinite account, and actually argued the lack of the enterprise the right to issue it to the head of money under the report without providing a report on previously issued reports.

But there are solutions and in favor of the tax authority. For example, the decision of the Moscow Horses dated 14.08.13 in case No. 7-1920 / 2013. In this case, the endless report was also revealed, i.e. The head of the company handed over accountable money to the cashier and immediately received them in larger sum again under the report. These operations were issued by the acquisition and expenditure check documents.

The tax authority concluded that the company violates the procedure for storing free funds. And the court was supported by this conclusion, referring to the fact that:

• cash issued by the report has not been consumed, including the needs listed in the indication No. 3073 bank of Russia;
• the head of the company did not hand over the advance reports, of which the fact that the means and their target or non-targeted use would be visible;
• cash "left" the cashier for a slight period of time and returned back in full.

In this way, the head of the company, according to the court, when making a super-luminous balance of money, as issued under the report on economic needs, acted fictitiously and actually replaced credit Organization, keep free cash (i.e. super-luminous). As a result, the company and its director were punished on the basis of claim 1 of Article 15.1 of the Administrative Code of the Russian Federation.

Why do not punish entrepreneurs for such offenses? Because they do not admit them: unlike legal entity The entrepreneur can write off on his own needs at the end of the day all cash from the cashier to a penny! And he does not need to make an endless report. Moreover, the indication of the Bank of Russia No. 3073, even the limit does not provide for cash with the entrepreneur for personal purposes.

What does the tax inspection sees in this?

As soon as when checking the order of reference cash operations The tax inspectorate sees the issuance of funds to the head of the company under the report and the return of this money in a day or two at the cashier of the enterprise, it is considered - thus the enterprise stores super-luminous cash.

The tax authorities are built on the basis of the fact that:

• money is not spent quite, including the needs of the enterprise;
• the advance report does not give up;
• in a statement to receive funds from the cashier (if this statement is at all), the fictitious goal is indicated. And the statement itself is only necessary for the formal compliance with the requirements of the Bank's instructions of the RF No. 310-y.

And even if the zero advance report will give up, the tax authority will focus on no actual consumption of accountable money. It is this fact that will serve as the main proof of the substitution of the company's head of the company's responsibilities to keep super-luminous money in the bank account.

Especially if the report is "issued" several dozen or hundreds of thousand rubles, and this amount turns out to times. As a result, it is immediately clear that the whole procedure on the return and subsequent issuance of cash under the report is fictitious!

Moreover, the tax authority may question the actual availability of these funds.. After all, it is very often not to pay extra taxes from the income of the founders, the payment of dividends they hide for the issuance of an infinite account.

In addition, the tax authorities are exit check The solid accountable amounts that the company manager does not spend at all, may consider it with income with all the problems arising from here. Those. Calculate from this amount Ndfl! Especially, there is arbitrage practicethat appears on the side tax authorities.

I can also do representatives extrabudgetary funds When conducting your check - accrual insurance contributions For these amounts.

How to avoid such problems? First of all, you need to find a way to reset the existing endless report and find it possible to avoid it at all, using completely different operations.

How can I pay off an endless report

Do not install the cash limit

Small businesses on the basis of paragraph 10 of paragraph 2 of the instructions of the Bank of the Russian Federation №3210-u are entitled not to install the Limit of the cashier - and storing at home how many cash and independently make a decision on the need for their surrender account.

It is enough for this check the order, where to declare cancellation (!) limit (NOT not that it is "0"). Without this document, the tax authority will consider the limit zero, and any excess of it even 1 kopeck recognize the violation, which should be punished under Article 15.1 of the Code of Administrative Medical University. And then you can "sin" infinite accounts, but still not abuse them!

The entrepreneur can also cancel the limit. But it is much easier for him to do otherwise: he may at the end of each working day completely reset the cash balance at the checkout, taking it to personal needs. And this is not prohibited. Moreover, it does not even provide for restrictions in the amount, but provided that the expenditure order will stand "for personal needs."

Proceed an interest-free loan agreement

You can, for example, associate an interest-free loan. This option is suitable only for organizations.. This operation will allow to close the debt under the reporting sums of the company's head.

But here there are its cons:

• the employee with an interest-free loan arises material benefit in the form of savings percentage (PP.1 of claim 1 of Article 212 of the Tax Code of the Russian Federation). And it is subject to 35% NDFL;
• to avoid material ProfitThis requires to establish a percentage of loan. But then the company has a taxable income;
• moreover, the loan will only move the solution to the problem with an infinite accountability - after all, the loan will still be able to return anyway.

It is worth recalling that, according to the instructions of the Bank of the Russian Federation No. 3073, the issuance of loans can be performed only from those tools that were removed from the current account. Therefore, so as not to pay extra money, only records on paper in the form of testing are drawn up:

D Sch.73 "Calculations with staff for other operations" subaccount "Loans granted" to sch. 71 "Calculations with accountable persons" - Coverage of debt on accountable means of a loan agreement decorated with the debtor.

In fact, debt under the accountable amount simply changes its shape. But first you need the accountable amount to be recognized as an enterprise and the debt itself. To do this, place an act of reconciliation and sign it.

In addition, the written consent of the employee will be required to test for obligations. After all, the actual getting loan was not, as it was not its introduction to the cashier of the enterprise to quench the debt on another obligation.

And as soon as the debt is closed by accountable means, you should not be afraid of inflating document management: you need to make another act of reconciliation with a closed debt on account 71, which must sign the debtor. In addition, with the resumption of an infinite account, it is worth waiting until the loan is closed.

Recognize debt accountable

There is another option to reset the infinite account: the organization can recognize the debt accountable face and referred to him in writing. In this case, the accountable person must agree with this debt and conclude an agreement with the enterprise on the gradual repayment of this debt from its salary.

Especially it allows you to make an article 248 Labor Code RF. In this case, it is allowed to even establish installments in repayment of debt in the presence of the consent between the debtor and the organization.

What does it give? First, it makes the endless reports safe because it is officially recognized as debt. Secondly, this amount is gradually returning to the enterprise and is not subject to any taxes and contributions.

But again to give the endless report, until the previous "debt" is represented, you should not. In addition, the accountable person will have to accept some losses from his earnings.

And you can do otherwise: forgive debt and write off it. But then the accountable person will have a taxable income on NDFLs in the amount of the entire infinite account, which is listed. And from all over this amount will have to recover 13% of NDFL (clause 1 of Article 2624 of the Tax Code of the Russian Federation).

In addition, we will have to accruem and insurance premiums farewell to the enterprise (a letter of the Ministry of Health and Social Development of the Russian Federation dated 17.05.10 №1212-19).

In addition, the progress of a debt is the organization will not be able to:

• recognize hopeless;
• and write it off on non-deactive expenses!

Conclude an employee's property lease agreement

You can make an agreement for the lease of the employee's property, so that then "on paper" or actually repay the endless report with this money. Rent will be addressed by 13% of NDFL, but not insurance premiums. Moreover, these payments will go to the expenses of the enterprise.

But it is only necessary that the property was available in order, it was transferred to the act of the company and adopted for off-balance accounts on account 001 "Rental fixed assets", and the rental amount should not exceed the current market.

Rental payments will allow gradually to close the endless report:

D sch. 001 - Adopted property rental from employee for off-balance accounting;

D sch. 26 " General running costs»To sc.73, subaccount" Rental of employee property " - reflected monthly accruals of the rent (if the property is rented from the company's head),

D sch. 97 "Expenses of future periods" to sch.73, subaccount "Rent of employee property" - reflected annual rent. This amount will then be charged monthly to expenses in the amount of 1/12;

D Sch.73, subaccount "Rental of employee property" to sch. 51 "Settlements", 50 "Cassa" - If actual payments are made. But you need to remember: if rented real estate For an employee, you can pay cash on this contract only if they are removed from the current account. From cash revenue it is impossible!

And then, of this money, debt deviation is made on accountable amounts, decorated by a receipt order with the formulation of "debt deviation for accountable funds". And if it is made immediately offset of rental payments and debt on accountable sums, bypassing the cashier and the current account, then the next post is made monthly:

D Sch.73 subaccount "Rental of employee property" to the sch. 71 "Calculations with accountable persons".

In this case, it will not be superfluous to periodically compose and sign a reconnaissance account in account 71, where the gradual amount of the accountable amount will be reflected.

Payment compensation employee for a car

Instead of lease, you can make a payment to the employee for the company used by him in the interests of the enterprise. This requires an agreement on compensation and the corresponding order.

This option for resetting the infinite account is possible. only if the employee has a car. Then paid compensation within the limits of the norms will not be taxed by the NDFL (paragraph 3 of Article 217 of the Tax Code) and insurance premiums (paragraphs "and" part 2 of paragraph 1 of Article 9 of the Federal Law No. 212-FZ dated July 24.09. "On insurance contributions ").

Truth, the magnitude of the non-taxable compensation limit is not so significantIn particular, when using passenger cars with an engine capacity of up to 2000 cubic meters inclusive, a month is made compensation in the amount of 1,200 rubles (Decree of the Government of the Russian Federation No. 92 of 08.02.02).

Video - the report or how to pull cash from his company:

Some rules have changed in the issuance of accountable funds. In the article in detail we will deal with how to issue an employee of money in the report in 2018.

The concept of account

Advance, issued by the employee to implement the necessary organization of service orders, on which the consumption of which must be reported recognized as a report.

What to spend money in account

Not always the expenses of the organization are paid by means from their current account. In some cases, it may be necessary to issue money to the employee in the report. These cases include:

• Providing organizations (for example, buying goods, works or services);
• A business trip (when the employee is issued daily, as well as money for travel and accommodation);
• Executive expenses.

The basis for issuing funds from the cashation reports is one of the following documents:

• the statement of the employee, which is worth a visa director containing the amount of issuing, as well as the period for which is allowed to give;
• the order of the head about issuing funds.

In order for in the documents that are issued by the accounts when buying goods as a buyer, an organization was indicated, in addition to the accountable funds, an employee must be given a power of attorney.

Who can issue accountable money

How to give money into account

Until recently, to obtain accountable money, the employee had to write a statement. But from August 19, 2017, it is not necessary to do this. Receive now accountable money can even be those workers who have not been reported to the previous advance. Such changes are contained in the instructions of the Central Bank No. 4416-y.

Order of the issuance of money in the report

Since it is not necessary to write statements to employees of the issuance of accountable amounts, they need to be replaced by order (ordered) of the company's head.

The order of registration of the order is not indicated in the instructions of the Central Bank, but it is said that the order must contain:

• FULL NAME of the employee who is issued accountable funds;
• The amount of funds to be issued an employee;
• The deadline for issuing funds.

Important! If in the order of the head for the issuance of accountable funds is inaccurate formulation, the IFTS has the right to regard it as violations of the rules for storing cash. For this company threatens administrative punishment in the form of a fine up to 50,000 rubles.

Consider the options for the wording in the order for the issuance of accountable amounts.

For example, such a wording "I order in the future to produce Petrova O.P. Cash to 30,000 rubles without statements "or such" I order to issue Petrova O.P. Cash without applications, as long as the advance payment does not reach 30,000 rubles, "does not contain an accurate wording, which means it may be regarded as a violation.

Let us give an example of a formulation that will allow an employee's accountable funds without fear of inspection bodies: "Verify O.P. Petrova under a report of 30,000 rubles for 5 working days to acquire stationery. "

The order may also contain an order for issuing accountable funds to several employees at once, for example, when sending several employees on a business trip.

We apply a sample order for the issuance of accountable funds to several employees when sending them on a business trip.

Application for issuance of money in the report

Despite the fact that statements on the rules for issuing accountable funds are not required, some organizations are more convenient to work with statements. In this case, the previous application blank can be somewhat simplified. For example, to remove such a reservation that the worker has already passed the advance report on accountable funds issued to him earlier. This requirement has lost its strength, now you can immediately issue money by the accounting program even if it has not yet calculated the previous Advance.

However, if the company wants to maintain such a requirement, then you can simply replace the wording. For example, you can specify that the new advance is issued only if the employee reported on the old one. Register such a rule is needed in the position of an enterprise about accountable employees.

Let us give an example of an employee's application for the issuance of accountable funds.

If the provision on accountable employees does not contain the formulation that the funds are submitted only on the employee's application, or after a full report on the means obtained by the past Avenue, they must be made. If, in addition, the manager wants to limit and the amount of accountable funds, then the Regulations should provide a formulation according to which the amount of one-time payment, or total amount The worker's debt may not exceed a certain limit.

Money to report on the employee's card

When the organization lists the day employee in the report on cashless paymentThe writing of the application or registration of the order will not need. The procedure outlined above applies only to cash settlements. But for the company will still not be superfluous to arrange one of these documents. So she will protect himself from unnecessary proceedings of inspection bodies. In addition, in the company's local act, it is better to include a condition that the organization has the right to translate an accountable money to the card. A B. payment orderAccording to which the transfer of funds will be transferred to the employee's card must be specified that money is issued under the report.

Important! Accountable funds can be listed on salary map worker or on his personal map. For this, the employee needs to write a statement with an appropriate request and indication of details for transfer.

Issuance of accountable funds

Money to report director

If the cash is issued to the director, it is also necessary to place an order. The order also indicates the purpose of issuing funds, the amount of issuance and the period for which it is necessary to buy the goods needed. This statement is not worth writing, so the subproductive will be visited. The order issues the head for himself. The order is drawn up by the consuming, in which the director will put the director and for itself and for an accountable person.

How to report for money in the report?

The head of the organization is set dead, after which the employee must report for the funds received. For example, the accountant was issued an advance for the purchase of stationery, for a period of 5 days. After this period, the accountant must provide a report within 3 days. If the report is drawn up by travel expenses, then the employee must report up to 3 days from the date of returning from the trip.

Issuance of money in the subsection from the cash register- 2017 the year brought a number of changes in this area of \u200b\u200beconomic activities of organizations. The purpose of our article is to remind about the procedure for conducting operations related to accountability, and tell about innovations.

Money accountable person: What's new in 2016-2017

In July 2016, a change in the COAP came into force (the law of 03.07.2016 No. 316-ФЗ). Indirectly, these changes concern and operations with accountable means. In particular, the approach of controlling authorities was changed in the identification of violations of the IP and small business entities (SMP) for the first time. Now the controlling bodies should not hurry with the imposition of a fine on the culprit if the violation was revealed for the first time and does not carry a serious threat to the life and health of the population, the preservation of ecology, cultural heritage, Nature, cannot lead to emergency and not threatening the security of the state.

According to Law No. 316-FZ and Art. 4.1.1. Administrative Code, if the inspections for the first time identify a violation of cash transactions (and they are directly related to the reporting), the fine can be replaced by a warning. But this does not release the culprit from eliminating the violation.

In 2017, 2 key changes were made in settlements with accounts:

• Canceled compulsory application from the accountable person to issuing money. Issuance of money can be carried out on the basis of administrative document Director of the enterprise or IP.

Does the order for the issuance of the subdist of each employee separately, see.

• You can issue amounts for the report even if there are previously not returned accountable funds (clause 6.3 of the instructions of the Central Bank of the Russian Federation of 11.03. 2014 No. 3210-y).

The changes are made to the indication of the Central Bank of the Russian Federation of 19.06.2017 No. 4416-y and entered into force on 19.08.2017.

Issued money in the report: wiring and basic rules

Rule 1. When designing cash documents The accountant is obliged to be guided by the provisions of instructions No. 3210-y.

Rule 2. The issuance of money to the accountable person is drawn up on the basis of an order or other administrative document of the management of the company or a written statement of the employee. The application must indicate the amount of extradition and the period for which money is issued. In addition, it is necessary to describe the goal for which accountable means needed, so that it is clear that the need for them is caused by the production necessity and is associated with the activities of the enterprise (clause 6.3 of instructions No. 3210-y). At the same time, if during the day the amount is issued to different employees, it is enough to arrange one order of the governing person, indicating F. I. O. and the posts of all accounts, the amounts, goals and terms of issue. The order must be signed by the head and maintain the date and regoor (letter of the Central Bank of the Russian Federation of September 6, 2017 No. 29-1-1-1-1 / 2064).

NOTE! From 19.08.2017 the application for the issuance of money under the report is not mandatory procedure. Enough order of the manager.

Rule 3. The term for issuing accountable means is established local act Enterprises. But the return period is the norm established by law, it is 3 days (paragraph 2 of paragraph 6.3 of instructions No. 3210-y). After the expiration of the term on which the funds were issued, within 3 days the subproductors are obliged to report and / or return the balance of money.

Rule 4. The issuance of money in the subsection from the cashier is issued by the expenditure order. Return of remnants of accountable amounts - parish orders. The money in the reports can be issued and by transferring them to bank card Applicant (letter of the Ministry of Finance of August 25, 2014 No. 03-11-11 / 42288). Return the money reporter can also be by transferring funds to the current account of the enterprise. However, the possibility of non-cash accountable settlements must be enshrined in accounting policies.

On the transfer of accountable amounts to the employee's bank card and read them.

Rule 5. The limit of the amounts that can be issued in the report not set. Therefore, the company has the right to issue money in any amount to the accountable person. However, if the accountable person is calculated in cash under contracts on behalf of their enterprise, then the calculation limit (100,000 rubles per contract) must be considered.

Rule 6. The issuance of money in the reporting person who has debt on accountable amounts, from 19.08.2017 is not a violation of the law.

About what maximum amount can be issued in accounts, how and when to do it, you can learn from the article .

Rule 7. Since 2014, enterprises and individual entrepreneurs can issue cash in account reports, under which not only employees working on the basis of a permanent employment contract, but also those who are with the enterprise in civil law relations (Letter of the Central Bank of the Russian Federation of October 10, 2014 № 29-1-1-6 / 7859).

Issued from the cash register - how does this housekeepance affect the accounts of accounting? The wiring will have the following form: Dt 71 CT 50. Recall that analytical accounting of accountable amounts are conducted in the context of accountable persons. This allows you to quickly check whether an accountable person has unclosed debt on issued funds.

What economic expenses are issued funds to the report

In terms of accounts (the order of the Ministry of Finance of 31.10.2000 No. 94n) in the section describing the account 71 of "settlements with accountable persons", it was said that this account reflects the operations on settlements with employees of the enterprise in the amounts issued to administrative and other expenses In the report.

What exactly includes administrative and economic costs, set out in a letter of the Gosstroya RF "On the procedure for determining the cost of construction and free (contractual) prices for building products in conditions market relations"Dated December 29, 1993 No. 12-349. Despite the fact that the letter is related to pricing in construction, it is quite fully understood by the meaning of the concept of "administrative and economic costs".

In practice, money in the report is most often issued for the following needs:

• postage and communication costs;
• TMTS for control apparatus, including stationery;
• executive needs;
• travel expenses etc.

Above, we led the following rule: in a statement about issuing money to the report or relevant order of the manager, you must specify the needs for which money is issued. And although it is not formally directly law by law, paragraph 6.3. Note No. 3210 is noted that money is issued "on costs associated with the activities of a legal entity, an individual entrepreneur." Therefore, in a statement or order for issuing money to the report better, specify a specific purpose of obtaining funds.

If from the cash register issued money to the accountable person on the tanks, the wiring may have the following form:

Date of operation				Operation description
				Money issued to the accountable person for the purchase of stationery until 25.08.2017 inclusive (this is Friday)
				Received an advance report from the accountable person
				At the cashier, the accounting period returned the balance of poor money

Commanded issued: typical wiring

In order to be able to send employees on a business trip, the company needs to be developed. In this or similar internal document, all the main governing nuances regulating this procedure are indicated: to whom, when, in what amounts money is issued for travel expenses and that these costs may include.

Recall that travel expenses have a daily daily limit set in 2017 in the amount of:

• With service trips in Russia - 700 rubles per day.
• When departures abroad - 2 500 rubles per day.

If the amount of daily mines exceeds the established limits, this excess is subject to personal income tax and insurance premiums (clause 3 of Article 217, paragraph 2 of Art. 422 of the Tax Code of the Russian Federation).

Read more about Lyer's money for daily costs can be found.

Example

An employee of Ivanov P. P. sent on a business trip to the Russian Federation for 6 days (taking into account the road there and back). 02/14/2017 Ivanov P. P. received money on a business trip in the amount of 10,000 rubles. Departure of the employee - 02/14/2017, Return - 01/19/2017 (this is a day off). 02/21/2017, on Monday, the worker appeared in the accounting department and provided a report on a business trip and an advance report. To the advance report of Ivanov P. P. put an account for the hotel, check to pay for cleaning services.

Daily size in the enterprise for business trips in Russia - 700 rubles per day. Ivanov P. P. is an employee of a commercial department, a business trip is associated with his official duties and with the conclusion of an agreement on the sale of enterprise products.

IMPORTANT! Despite the fact that on February 19, 2016, the calendar is a weekend, this day for Ivanov P. P. is a worker, as he was on the road, returning from a business trip. Daily allowance for this day is also charged (clause 4 of the Government Decisions of the Russian Federation of October 13, 2008 No. 749, Art. 113 of the Labor Code of the Russian Federation).

Date of operation			Sum	Operation description
14.02.2017				Issued money to accountable person on travel expenses
21. 02.2017				Received an advance report on the use of funds: - 5 000 rubles. - acquisition of railway tickets; - 4 200 rubles. - daily for 6 days of travel; - 300 rubles. - Expenses for cleaning clothes - hotel administants (allowed by the provision of the enterprise)
21. 02.2017				Returned to the cashier of the enterprise residue of the poor accountable amounts
28. 02.2017		68TFL		Accrued personal income tax on the amount of clothing cleaning costs, since the total amount of the daily rate, taking into account these expenses exceeds the established limitfor business tripsacross the Russian Federation
01. 03.2017	68TFL			Listed ndfl to the budget
28.02.2017				Called contributions to OPS, OMS, in the amount of cleaning costs, since the total amount of the daily rate, taking into account these expenses exceeds the established limit for business trips
01.03.2017				Listed insolutions to the budget

The employee did not report on the account on time: what to do

There are cases when the accountable person is not reported on time. An accountant in this case should know what to do. There are several action options:

1. Hold the debt out of the salary of the employee in the event of its consent.
2. To forgive him the debt to resolve the leadership.
3. If the accountable person objects to the deduction of debt from the salary, the question is solved only through the court.

If the accountable person does not give an advance report to the accounting department and does not return the funds received in the report, the head for a month after the last day's arrival for the advancement of the advance report (Article 137 of the Labor Code of the Russian Federation) is obliged to decide on holding money from the employee's salary. To do this, it is necessary to prepare an order for holding, to sign it with the director and notify the debtor employee (get it a signature on the order and fix the date of reference).

If the director decided to forgive the debt to the employee, then after the adoption of such a decision, executed by the order, the amount of accountable debt must be accrued to insurance and personal income tax and transfer them to the budget. At the same time, the date of income on the employee will be considered the date of its signature under the document in which it is noticed that the debt is formed by him (paragraph 2 of Art. 415 of the Civil Code of the Russian Federation). You can keep NDFL when you first pay to the employee who followed the decision and alerts of the employee (paragraph 6 of Art. 226 of the Tax Code of the Russian Federation).

In cases where it is impossible to keep NDFL (for example, the employee quit), it is necessary to issue a 2-NDFL certificate with a sign of "2". Submitting it to the tax must be necessary no later than March 1 of the year following the one in which an employee was obtained income (paragraph 5 of Art. 226 of the Tax Code of the Russian Federation).

RESULTS

We reviewed the procedure for issuing accountable amounts, as well as how it is issued by the wiring of the Hosoperation "issued from the ticket subsection". We pay your attention to the fact that since 2017, the application for the issuance of cash under the report is not necessary, and you can give new amounts, even if the employee has not reported on the previous report.

Errors allowed by economic entities in the implementation of settlements with accountable persons can be divided into two main groups: violations of documentary design of settlements with accountable persons; Failure to comply with the requirements of regulatory acts regulating the procedure for conducting accounting for settlements with accountable persons. In this publication N.V. Fine, a lawyer, an expert on taxation issues, considers typical errors In each of the named groups. Methodists "1C" leads examples of reflection of settlements with accountable persons in the program "1C: Accounting 8" (edition 3.0).

Next - Regulation No. 373-P

Neo-form statements for issuing accountable amounts

You can issue money under the report only on the basis of an employee's statement addressed to the head. It records a specific period for which funds are issued (clause 4.4 of the provisions of the Central Bank of the Russian Federation of 12.10.2011 No. 373-P, hereinafter referred to as Regulation No. 373-P). Set the term the head can be as in the form of a certain period (for example, 14 business days) and as a specific date (for example, until June 9).

There are no exceptions to the situation when an accountable person is the head of the organization, in law is not provided.

However, it is not quite logical to the head of writing an application in his own name. There are two options for design in this situation.

1. The application must necessarily contain its own entry of the head about the amount of cash and the term for which they are issued, the signature of the head and the date. If the head takes money under the report, he can write a disposal (office note) about their extradition, indicating the amount in it, the time to which money is taken, the date and putting its signature.

2. You can leave as the name of the document "Statement".

The wording "I apologize" can be replaced by the phrase "you must give." And in the header, instead of the "director ...", indicate just the name of the organization (for example: in LLC "BASE").

Since the legislation of the Russian Federation explicitly state that the visa on the application for the issuance of accountable amounts is the leader, the question is relevant to how to transfer this authority to another employee. Such a need may arise, for example, during the period of vacation or illness.

There are two points of view on this score.

The first is that the authority to attribute applications for the issuance of accountable amounts should be transmitted by proxy. The fact is that only the head of the Organization is entitled to represent its interests without a power of attorney. The issuance of accountable amounts is associated with the adoption of a management decision on the expenditure of funds of a legal entity. Without the relevant authority, other employees take this decision is not entitled.

The second position is as follows: For the transfer of authority, power of attorney is not needed, it is enough to issue an order in arbitrary form. This is explained so.

The signing of an application for the issuance of accountable amounts of the transaction is not: this action is not aimed at establishing, changing or termination of civil rights and responsibilities. Therefore, proception is not required.

In our opinion, the first point of view is more justified and the power of attorney is better to issue. In the economic practice of the power of attorney, not only actually to conclude transactions, but also for the implementation of other "representational" functions. For example: Power of attorney needs an employee who takes the documents on the ownership of the organization for real estate, if this employee is not a legal entity leader.

Unlawful issuance of accountable amounts

If the accountable person did not report for the amount issued to him, then the new advance should not be issued.

For example, in the form of an advance report No. AO-1 (utensil. Resolution of the State Statistics Committee of Russia dated 01.08.01 No. 55) provides for a graph for the balance or overruns of the amount previously received by an advances. But this does not mean that the worker has the right one to report on several accountable amounts.

Take money under the report The employee is entitled only after fully extinguishes the debt on the previously obtained advance.

This rule applies to the organization, in which only one employee consists of one employee. For violation of the specified norm, responsibility is possible under Article 15.1 of the Administrative Code of the Russian Federation. The fact is that the lack of advance reports in society confirming the spending of previously issued funds, and the implementation of the following accountable amount of the employee, if he has debt, leads to violation of the legislation. In accordance with the disposition of Article 15.1 of the Codecha of the Russian Federation for non-compliance with the procedure for working with cash cash And the procedure for maintaining cash transactions by law is provided for a fine:

• from 4,000 to 5,000 rubles. - for organization officials (for example, head);
• from 40,000 to 50,000 rubles. - For the organization.

In arbitration practice there are precedents of attraction to justice in this situation (see, for example, the decision of the Arbitration Court of the Rostov Region No. A53-33625 / 2012).

Non-compliance with cash settlement limit

The current legislation of the Russian Federation provides for the limit amount of cash settlements on one contract - 100,000 rubles. (paragraph 1 of the instructions of the Bank of Russia dated 20.06.2007 No. 1843-y).

This limitation applies to cash calculations: between organizations; between the organization and the individual entrepreneur; between individual entrepreneurs.

Practitioners specialists often arise a question as a rule correlates with cash withdrawal to accountable persons who are not registered as individual entrepreneurs And do not act in the economic turnover as independent participants.

It is necessary to consider the following. If the employee uses accountable amounts for settlements under the contracts, which it concludes on behalf of the organization (entrepreneur) by proxy (or on already concluded agreements), the limit of cash settlements should be observed. This follows from the letter of the Bank of Russia from 04.12.2007 No. 190-t.

When buying goods (works, services) through a representative, an actual payer is considered a citizen producing calculations, but a principal in relations with a representative (employer). In accordance with Article 182 of the Civil Code of the Russian Federation, the transaction committed by the representative directly creates, changes and stops civil rights and duties represented.

It should be understood that the calculations with the participation of accountable persons include two different operations:

• issuance of money to the accountable person;
• considation of these funds by an accountable person.

You can give an employee to the report any amount, including exceeding 100,000 rubles, unless otherwise installed in the local employer document.

But when calculating the counterparties through the accountable face of the limit of 100,000 rubles. For one contract it is necessary to use.

It should be noted that according to the letter of the Bank of Russia dated 04.12.2007 No. 190-t. Legislation does not establish any temporary restrictions for cash settlements (for example, one working day), and contains a limit on the amount (100 thousand rubles) within one contract. That is, this requirement cannot be circumvented, simply separating a total payment for several one-time payments produced in different days.

The question is, the question is whether the calculation limit should be observed if the calculations through accountable individuals produces an employer who is neither a legal entity or an individual entrepreneur (IP). For example: notary.

Notary is not an individual entrepreneur.

Notary activity is special legal activities that is carried out on behalf of the state, is not entrepreneurship and does not pursue the goal of profit. This provision is confirmed by the position of the Constitutional Court of the Russian Federation set out in the decision of 19.05.1998 No. 15-p.

In tax legal relations, notaries engaged in private practice are equated to entrepreneurs (Art. 11 of the Tax Code of the Russian Federation). In other relations, the legal status of private notaries is not identified with the legal status of individual entrepreneurs as individuals carrying out entrepreneurial activities without the formation of a legal entity since state registration As an individual entrepreneur.

Therefore, for the purpose of applying a limit in calculations through the accountable person, the notary cannot be equated to the physical person by entrepreneurial activities without the formation of a legal entity.

Ignorance of rules for calculations using bank cards

You can submit accountable amounts in two ways:

• cash through the cashier;
• on a bank card.

The first way is more common. Cash for issuing a report can be obtained from the current bank account. In addition, you can issue a reporting amount from revenue received by the organization's office from the sale of goods (work, providing services).

The second way of issuing money under the report is most often associated with the transfer of a corporate bank card employee. This card can be used to pay for travel and executive expenses, as well as other business operations.

Actually documenting Card transfer employee legislation is not regulated. This order is better to approve in the internal documents of the employer. At the same time, the following questions should be solved:

• in which document, the issuance and return of the card will be recorded (most often the employer has a corporate card issuance log);
• should an employee write an application for the issuance of a map, and the leader to publish the appropriate order;
• how to protect information about PIN code (can, for example, equate this information to service secrets);
• what is the procedure for the loss of the card by the employee (it is better to provide the responsibility of the holder immediately report the loss of the card to the bank to block operations on it).

The transfer of the map itself by itself to the issuance of accountable amounts is not equal. Amounts on the debit of account 71 are reflected in correspondence with accounting accounts at the time when the accountable person takes advantage of the card, i.e. will remove funds from the card or pay it to it (see Table 1).

Table 1. Accounting scheme when issuing accountable amounts through a corporate card.

No. p / p	Accounting action	Comment
	Accounting is done wiring Debit 71 Credit 55	Regardless of whether the employee was calculated using the card or removed cash through an ATM, writing money from card account Reflected by this wiring. That is, before the moment the primary documents confirming the flow, funds written off from the account of a legal entity as a result of the operations of the corporate card holder, as well as in the case of cash withdrawal, are considered to be issued to the employee. What amount and when an employee removed from the card, you can learn from bank statement.
	Amounts from a credit account 71 "Calculations with accountable persons" are written off into debuts of accounts: (or) 26 "general expenses"; (or) 60 "Calculations with suppliers or contractors"; (or) 91 "Other income and expenses", etc.	This wiring must be made when the employee will present an advance report, will attach the acquittal documents and the report will approve the head.
	In tax accounting, expenses paid by the card are also taken into account in the usual basis. Report employee can present unified form N AO-1. The amount obtained by the map is reflected in the "Advance" row.	In the advance report, it is better to indicate that money is received from the account using a bank card, and bring the number issued by the Card employee.

By corporate Map The reporting face removes money from a special card account. It is important to note that the tax notice does not need to be notified about the opening of the corporate card. The organization is obliged to report in writing in tax inspection About all bank accounts open. This follows from subparagraph 1 of paragraph 2 of Article 23 of the Tax Code of the Russian Federation. However, the corporate map itself is not an independent type of bank account. And if it was issued not in connection with the opening of a new special card account, the obligation to submit to tax service Notifications do not arise.

Another feature is that when paying for goods (works, services), with the help of a corporate card, the calculation limit (100,000 rubles per contract) is not necessary.

As mentioned above, this limit applies only to cash calculations.

This is confirmed by the norms of paragraph 1 of the indication of the Central Bank of the Russian Federation of 20.06.2007 No. 1843-y.

The following situation is quite common. The company's management issued personal corporate maps.

At the same time, practicing specialists may have a question: whether another employee subordinate to this manager, or anyone else, use this corporate card on business trips, including foreign, or pay for goods (work, services). In other words, it is possible to use a nominal corporate card for issuing sums under the report to other persons.

Unfortunately, the official explanations of the controlling departments on this issue are not. There is no federal law practice.

The essence of the problem is as follows. Corporate Card Property of the Manager is not. However, according to the tax authorities, if the card is nominated, only the head can manage the means. Courts such an approach most often do not support.

As an example, we give the decision of the Arbitration Court of the Altai Territory of 04.10.2012 No. A03-6142 / 2012. The organization was able to defend its right to issue accountable amounts through a nominal corporate card, applying the following arguments:

• the bank card is one of the forms of issuing funds under the report to the enterprise employee, and, consequently, the removal actions and then the use of cash funds cannot be regarded as a violation of the procedure for working with cash, provided for in Article 15.1 of the Administrative Code of the Russian Federation;
• accounting policies The organization provides for the issuance of funds under the report to materially responsible persons in two ways: cashless payments on corporate banking cards and cash by receiving cash from the cash register;
• funds written off from the account of a legal entity (banking corporate card) as a result of operations (payment on the terminal, removal of funds in an ATM) using a bank card, are considered issued to the report directly to the cardholder;
• money on a corporate map is not owned by an employee, but organizations. An employee who is issued a map is able to manage money on the organization's bank account. However, the cardholder operations can only be carried out within the limits specified in the Agreement with the Bank. A report on the target cash spending on a corporate bank card is represented by the holder of the organization's director no later than three working days from the date of settlement on the map.

In this section, it is worth considering another interesting question related to the issuance of accountable amounts in cashless procedure: is it possible to list accountable amounts for a salary employee's salary card?

Immediately, we note that responsibility for the transfer of accountable money on the same bank card on which its salary is listed. These actions are not related to the number of cash disorders (Article 15.1 of the Administrative Code of the Russian Federation).

There is a positive arbitration practice on this issue.

Such a procedure is not contrary to the legislation, but there are exceptions - the activities of payment agents.

Activities for receiving a payment agent from a cash payer aimed at performance monetary obligations individual before the provider of paying for work, services, as well as directed public authorities, local governments and budget institutionsIn their jurisdiction, as part of the fulfillment of functions established by the legislation of the Russian Federation, regulated by the Federal Law of 03.06.2009 No. 103-FZ (hereinafter referred to as Law No. 103-FZ).

The payment agent is obliged to pass in the credit institution received during the receipt of cash payments for enrollment in full on its special bank account (paragraph 15 of Art. 4 of Law No. 103-FZ). Use the issuance of money under the report at the end of the shift to avoid responsibility under Art. 15.1 Administrative Code of the Russian Federation is not permissible. This confirms this, for example, the decision of the Arbitration Court of the Saratov Region dated December 11, 2012 in case No. A57-18746 / 2012.

According to the case of the case, revenue by payment terminal due to receipt small sums Cash is temporarily issued by the payment agent in the report (for accumulation). And the amount formed over 20,000 rubles. The payment agent immediately handed over to the bank to replenish a special account. The organization believed that in its actions there was no composition of any offense. The court did not agree with this approach.

The objective side of the administrative offense, provided for in Article 15.1 of the Administrative Code of the Russian Federation, is a violation of responsibilities for the credit institution received from payers when receiving cash payments to enrollment in full on a special bank account (accounts). The obligation of the payment agent, established by paragraph 15 of Article 4 of Law No. 103-FZ, is not addressed on the amount of payments, or from what way cash received - through the terminal or directly at the organization's office.

Errors when approving the advance report

The accountable person is obliged in time not exceeding three working days after the date of the expiration date, which is issued for money under the report, to present an advance report with the attached confirmation documents.

If the worker has not been reported in a timely manner according to accountable amounts due to the lack of at work (for example, in case of illness) there is a special order. It is necessary to count three working days from the date following the day after the expiration date on which money is issued, "or from the date of employment" (p. 4.4 of provisions No. 373-P).

One of the topical questions - for what time from the moment the employee (accountable person) must be approved by an advance report. More precisely: Can the employer deliberately delay the deadlines for the approval of the advance report, without returning an overrun employee (if available).

It all depends on how the deadline for the approval of advance reports and settlements with employees is registered in the internal documents of the employer. In position number 373-P, there is a condition that the term assigned to these procedures, the head establishes independently.

If the specified period is not established and has a place, indeed, the late implementation of settlements with accountable persons to reimburse the recalculation is the question of responsibility for these action.

Administrative responsibility for the late approval of the advance report in the legislation is not established. It is not forbidden not to immediately reimburse the employee overrun, but to make payments in parts. However, it is necessary to take into account the norms on the material responsibility of the parties to the employment contract.

The material responsibility of the employer in violation of the established period of payment wages, vacation payment, calculation during dismissal and other payments, relying workers, provides for Article 236 of the Labor Code of the Russian Federation, in accordance with which, in violation by the employer of the established period for paying wages, pay for leave, payments for dismissal and other payments due to the employee, the employer is obliged to pay them with the payment of interest ( monetary compensation) In the amount not lower than one three hundred in force at this time, the refinancing rate of the Central Bank of the Russian Federation from the amounts unpaid on the term for each day of delay starting from the next day after the established period of payment on the day of the actual calculation inclusive. The amount of monetary compensation paid to the employee can be increased by a collective agreement or employment contract. The obligation to pay these monetary compensation arises regardless of the presence of the guilt of the employer.

The concept of "other payments due to the employee" in this article is not disclosed, by virtue of which the costs made by the employee from their own cash travel, the acquisition of property for the organization with the consent of the employer, who are subject to reimbursement of the employee when approving the employer, are entitled to attribute Advance report of the employee who carried out costs from its own funds.

Court decisions on this topic are not so much. As an example, consider the decision of the Ust-Yansky District Court of the Republic of Sakha (Yakutia) from 11.02.2011 No. 2-13 / 2011, in which the following conclusions were made by the court:

• the inclusion of the cost of an employee in account 71 indicates the consent of the employer to pay for the debt to the employee, the employer comes with financial responsibility for its actions on the late payment of the employee of other payments due to the employee;
• if the advance report was never approved by the head, interest is calculated from the date of the advance report to the employee to the employer.

It is worth noting that there are no official explanations of the controlling departments on this issue, as well as the judicial practice of the federal level, the organizations have a chance to avoid interest accrual under Article 236 of the Labor Code of the Russian Federation.

In court, you can use the following arguments. Article 236 of the Labor Code of the Russian Federation states, as mentioned above, including "other payments due to the employee". Reimbursement of accounting amounts can be regarded not as payment, but as compensation. Article 236 of the Labor Code of the Russian Federation on the application of interest on the compensations provided for by the current legislation does not mention.

In the first part of this section, we considered the consequences of violation of the procedure for approving the advance report admitted by the employer. Let's analyze the reverse situation.

What will happen if the employee does not provide an advance report for approval by the employer? Is it possible to attract such an employee to disciplinary responsibility?

Such a situation was the subject of consideration in the decision of the Ust-Kutsky City Court of the Irkutsk Region of April 10, 2013 No. 2-405. The court concluded that the attraction of disciplinary responsibility is unacceptable.

In accordance with the requirements of the current labor legislation, disciplinary penalties can be applied to the employee for the violation of their work discipline, that is, for disciplinary misconduct.

Disciplinary misconduct is the guilty, unlawful non-performance or improper performance by an employee of labor duties assigned to him (violation of the requirements of legislation, obligations under the employment contract, the rules of the internal labor regulation, official instructions, provisions, orders of the employer, technical rules, etc.).

The employee of the organization is not obliged to know the norms of provision No. 373-P (about the need to report within three days), if by virtue labor relationship Its responsibilities do not include knowing the specified position.

As a result of the consideration of the specified case, the court awarded to compensate for the employee also moral damage.

The court decision would be different if the organization acted internal document On calculations with accountable persons in which the norm on the deadlines for the commissioning report would be provided.

All employees should be familiar with this document under the painting. In this case, the violation could be regarded as disciplinary misconduct with the appointment of responsibility measures provided by the legislation: a warning, reprimand, dismissal.

We add that to finally finish the employee (to appoint financial sanctions) for the late representation of the advance report, as well as for other disciplinary misconduct, is unacceptable. Financial responsibility measures in this case are not provided for by the current legislation.

The amount of arrears in the poor accountable amounts of the employer can recover.

According to Article 392 of the Labor Code of the Russian Federation, the employer has the right to apply to the court on disputes for damages caused to the employer within one year from the date of detection of damage caused. When passing for valid reasons for this period, it can be restored by the court.

No acquittal documents

To the advance report accountable person in obligatory Applies documents confirming the amount and nature of the costs.

If accountable amounts will be reimbursed by the employee in the absence of acquittal documents, it should be considered tax consequences This operation (see Table 3).

Table 3. Reimbursement of the accountable person of expenses in the absence of acquittal documents

Name of payment to the budget

Accounting action

Accidental funds are issued an employee for expenses, directly related to the work of the organization, where it consists in the state. For example, it may be travel money or finances allocated monthly to buy stationery, or payment of printing materials.

The issuance of money in the account is made in a certain order that requires compliance with all rules. First of all, a statement should be written from accountable person about the need to allocate him funds on production expenses. The statement is also drawn up when funds are needed to the head of the enterprise, since these costs are necessarily subject to accounting wiring.

You can receive accountable funds as cash at the cash desk and on the bank card. Regarding the term for which money is issued, he is determined by the head of the company.

How is the process of issuing funds account? What nuances should the enterprise employees know about? And how is the cost check?

Central Details

All accounting persons who received money for production costs are required to submit a full report of what the company's funds were spent on. The statement of costs is provided to the company's accounting department, to which receipts and checks from purchases, fees for accommodation in the hotel, fare, etc.

The rules for issuing subsequent money, as well as further considerations on the costs established by the procedure for conducting cash transactions in the Russian Federation. So, according to them, enterprises have the right to issue accountable funds not only by the staff of the main office, but also to branches not consisting on independent.

In addition, the legislation regarding sub-funded funds is established as follows:

• the issuance of money can be carried out by employees only with the purpose of paying the costs associated with the activities of the Company (for example, payment of a business trip);
• the person who received accountable funds is obliged for three working days, upon completion of the period specified in the application when issuing money, or from the date of arrival from a business trip, to report on the amounts spent by the company's accountant;
• employees of the Organization, who previously not submitted for the previous rates issued by him, cannot receive new funds.

With regard to the transfer of the money issued to a third party, the reporting person does not have the right to make such transactions.

The main reason for the issuance of accountable funds is the order of the Director of the enterprise. However, without the consent of the employee to receive money, the accounting did not have the right to write their employee.

To get travel or executive cash, accountable person needs to write a corresponding statement, indicating the amount, the term of use of money and information regarding the purpose of their issuance.

The application is compiled in free form, as there are no special forms to obtain accounts. An exemplary application will be asked by an accounting officer.

Total moments

The procedure for maintaining cash transactions is not a specific set amount that is allowed to be issued into account. The size of economic spending the organization determines independently depending on the type of their purpose.

The same applies to the terms of use of funds: Accounting establishes them in accordance with the order of the head of the organization. At the same time, if it states that the funds are issued, for example, for six months, the employee is not obliged to return them ahead of time or to make a monthly expense report.

Exception is a personal initiative, in other cases no one has the right to force a reported person to draw up advance report Before the expiration of the use of money.

Cash accountable funds issued by employees to pay for economic needs, reimbursement of gasoline purchase expenses or payment of travel in public transportare issued to a particular circle of persons. The list of data of employees is determined by the head of the organization and it is also approved.

Cash under the report for travel purposes are issued within the amount established on concrete enterprise. Determines the amount of the organization's management. If necessary, it can be enlarged.

The basis for issuing travel is the order of the head on the direction of the employee to the office.

If in a statement to issue an employee of an organization will not indicate the period for which he receives money, the cost of expenses will need to provide within three working days after their receipt.

Order and documents

The basis of the procedure for issuing accountable funds is to draw up an order of the higher management. Only on its basis, the accounting of the organization has the right to write off from the main account of the enterprise a negotiable amount for production costs. The order form can be downloaded on the Internet or make it in free form, an example of which also with ease to find on the Internet.

The order must contain such information:

• a list of persons who believe the issuance of accountants;
• staff posts;
• amounts assumed to be issued under the report;
• utilization of funds;
• date of submission of advance reporting.

All employees who believe the issuance of money for a further report should be binding on the order and put their signatures, thereby confirming the fact that they have read the order and agree to receive funds.

Also with these persons, it is necessary to conclude a material liability agreement and only after that they can be sent to the cashier to receive cash.

What documents are needed for registration of rates?

The legislation of the Russian Federation on the conduct of cash records is established a list of documents necessary for the provision of money upon issuance under the report:

• , containing the reason for issuing funds, as well as data on the initiator of the issuance and recipient (note is not needed if the initiator is the director of the enterprise);
• which amounts to and assures the head;

If the funds are written off from the organization's accounting accounts related to labor orders, then one of the following documents may additionally need to receive cash:

• travel certificate;
• book of registration of travel officers;
• working task;
• power of attorney for payment of expenses on behalf of the company;
• accounting book of existing powers.

Why basic goals

Substatement payments are manufactured in order to pay the cost necessary for the normal operation of the enterprise. These funds are issued both to employees of the company and contractors provided to organizations their services.

The legislation establishes a list of basic costs that the company has the right to compensate for accountable money.

So, the appointment of payment may be as follows:

• payment of office trips (business trip);
• housing employee at the expense of the firm;
• for the purchase of commodity values;
• executive expenses;
• payment of works and services performed for the organization;
• purchase of stationery and household accessories for the offices of the company, etc.

It is forbidden to involve accountable funds in the process of the main monetary turnover of the Organization: carry out major calculations between enterprises and private entrepreneurs. Maximum limitThat director has the right to write down a report for operations related to the increase in fixed assets, does not exceed 100 thousand rubles.

Deadlines

Mandatory condition of accounting payments - the presentation of the accounting report on the cost. It should be submitted after the expiration of the means, namely three days after its end.

The issuance of money in the account is carried out for the time that the company will indicate. Each enterprise independently determines not only the amount, but also the duration of the use of money under the report.

The fact is that the law does not provide for the specific period of return of the data. Organizations can give them, for example, both for three days and six months. For each employee, the Director itself determines the time of consideration.

Money under the report The company has the right to issue both employees consisting in their staff and contracting organizations. However, with the last of them, problems associated with the feed advance report.

The fact is that there are often cases of hiring unfair contractors who know that not to be listed in the company and cannot be held with them any means, they simply do not fulfill obligations to present a report on costs, which is why problems arise in the company's accounting.

What to do in this case? To issue funds during the work of an enterprise that is not consisting in the state, follows only after the contractor signs paper liability to the company. Also, the management of the Organization for the purpose of reinsurance is entitled to make some changes to the contract, for example, to indicate that with a late submission of a report, the amount issued to the Contractor will accrue 1% for each overdue day.

In addition, issuing funds under the report, it is necessary to hold the following rules:

• when transferring money to the bank card, the accountant must specify the appointment of the payment, as the accountable;
• the application for funds should contain information regarding the form of issuance: cash or non-cash;
• instruct an employee regarding the fact that the funds received by them cannot be transferred to other employees, otherwise, when checking, not to avoid difficulties;
• do not write money without pre-drawn up accountable person Otherwise, the company will threaten a fine of 50 thousand rubles;
• the money spent in foreign currency should be translated into rubles.

In the latter case, an employee for a more accurate cost count must have a document confirming the exchange rate, according to which he exchanged. If there is no such document, then accounting converts currency in rubles at the current rate of the Central Bank of the Russian Federation.

Nuances of the procedure

You can issue new accountable money only after an employee's advance report for previously received funds for expenses. If the employee has unlocked debts on this fact, then writing money to him, the company will break the cash discipline, which is punishable by a fine.

With regard to the submission of the report, it is carried out in writing. The legislation provides for a special form of a form to be completed, as well as a list mandatory documentsnecessary to present to prove the fact of the costs.

The advance report is handed over to the employee during three days from the date of the end of a business trip or the period specified in the application for issuance.

What you should remember

Require a report from the employee for the costs of the funds received, only if he received money for expenses in advance. If he spent personal money, which the company then reimbursed, issuing subsessions, then the advance report should not be filed. In this case, it is enough before issuing money to take a statement from the employee to compensate for expenses in the interests of the enterprise and documents confirming them: receipts, checks, overhead, etc.

If an employee does not present the relevant documents, then when checking the accounts will be perceived by the tax authorities, as an income and accrue NDFL.

With regard to the return of the remaining funds, then return the employee of them is entitled to any convenient way for it:

• cash in cash;
• on the account of the company.

However, in this case, there may be a problem with the bank itself. So, some financial institutions refuse to accept cash if the company issued them in electronic form.

To avoid this problem, listing the funds through the bank, you do not need to mention that it returns. Best indicate money like other arrivals, or cancellation court order, Return the balance of the tools to the employee and return the returned debt from wages.

Controversial moments and check

Often, when receiving and issuing subsessive means, problem points arise, to solve that need immediately and in place. Often, inexperienced accountants postpone their decision for later and discharge the need for the necessary amount that then ends with fines or dismissal.

The table below shows examples of controversial moments that arise quite often:

Situation	Decision
The employee urgently needed accountable, and the leader is not at work.	To arrange an order can deputy director or accountant, but only in the presence of a power of attorney for this procedure.
The head orally asked to allocate money to him for a further report.	The issuance of accountants is carried out exclusively if there is a written statement and director not an exception.
The employee needs the amount of more than the established limit of 100 thousand.	Make a deal possible only in cash form. If money needs to be translated into a bank card, then the limit exceeding will be considered a violation of cash registers.
Money is discharged by the Contractor from the cashier to buy building materials by.	In 2019, all persons employed under the legal civil contract are legally legally employees of the enterprise. Therefore, the issuance of accountable in this case is not a violation of the cash discipline.
In accounting insist on signing the Treaty on Material Responsibility.	If an employee consists in the state of the organization, then the signing of this contract is not mandatory. In case of no return, the debt can be kept from its wages.

Cash from the cashier

In order for the company to make the issuance of cash under the report, it must have a cashier. For this reason, accountable money can be obtained exclusively through the cashier of the trading organization, which is special for such purposes.

Any amounts issued from the cashier be it a salary or funds for the expenses of the enterprise, stand out by employees on the basis of expendable warrantin which the following information is recorded:

• employee data that has received money;
• amount;
• special purpose;
• order number;
• term of use;
• date of issue.

The amount of accounting is determined by the director of the company, and it also removes the desired amount from the equivalent account of the enterprise. If there is not much money, they can be taken from the cash balance located at the checkout at the time of the employee's appeal.

Scheme for director

The issuance of accountants for the head of the company is carried out in the same manner as in the case of other employees. No features and privileges in obtaining expendable money under the report for directors law is not provided for, because they are the same employees of the company, like everyone else.

The procedure for registration, as in general cases, begins with the compilation of the order and writing the application. The only difference is that in the statement it is not necessary to write "Director LLC ...", it is enough to specify the name of the company and assure a document by signing and printing.

If tax audit It turns out the fact of issuing the director of accountants, but will not be discovered by the statements, the firm is facing a fine of 50 thousand for violation of the legislation regarding cash transactions.

Algorithm

To accrunet funds in the legislation, a certain order consisting of several stages was established:

• checking about debts for previously issued amounts;
• making a statement;
• registration of the expenditure order;
• wiring orders at the checkout;
• check box office.

The statement is written in free form addressed to the head of the enterprise and personally an employee who will be distinguished by money. It necessarily indicates the amount of cash and the term of use.

The expenditure order is issued by the chief accountant, the cashier or the management company. Signs it as an accountant or director, depending on which of them is in the workplace.

Before issuing funds, the cashier is obliged to check the resulting consumor, and also to make sure the personality of the accounting person by requiring a passport or other document.

After the cash book is recorded about the order received and issued to the report. Responsible for this process is an accountant or chief AccountantIf they are absent in the workplace, the Director contributes.

Reflection in Accounting

All cash spending firm are reflected in the accounting report. In addition, each financial operation has its own encoding installed Tax Code RF.

So, if the accountants were issued for stationery or household expenses or for payment repair work For the enterprise, then in the tax accounting report this operation It is carried out by 44-FZ - the federal lawrelated to the sphere of sales, services and work to ensure municipal and state needs.

Accounting wiring for the issuance of money under the report is made on the day of debiting funds from the company's total account. If in tax report Do not specify data from the funds as accountable, then the FTS will take it for violation. In addition, a tax fee will be seized for obtaining this money from the reporting person.

All accounting reports of the enterprise are conducted in the program 1C, accountable funds are not an exception. In case of no return, the balance of money or the spent report on the time limits, the missing amount is reflected both on the loan - the calculation with accountable persons and the debit is shortage and loss.

In the future, the missing amounts are written off and entered into a program as a payment for staff or calculations for others. consumables. The expensive advance itself is held from the payroll account, which is also subject to accounting wiring.